Attitudes of CPAs towards harmonization of accounting standards.

Attitudes of CPAs towards harmonization of accounting standards.

This research examines the attitudes of CPAs of both local and international auditing firms towards harmonization of accounting standards. A framework proposed by Carlson (1997) was adopted for discussion. This framework suggested that there are 5 progressive steps in the harmonization process, of w...

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Bibliographic Details
Main Authors: Ng, Teck Hong., Tay, Chai Siong., Yap, St Muan.
Other Authors: Nanyang Business School
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting::Standards
Online Access:http://hdl.handle.net/10356/10917
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Institution: Nanyang Technological University
Description
Summary:This research examines the attitudes of CPAs of both local and international auditing firms towards harmonization of accounting standards. A framework proposed by Carlson (1997) was adopted for discussion. This framework suggested that there are 5 progressive steps in the harmonization process, of which reaction is at the final level. From this level, this research investigates CPA’s reaction to the first 4 levels.

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